Use an export invoice (e-Factura de Exportación) when goods or services are sold to a buyer abroad. For the general upload steps and format rules, see the Uruguay bulk upload manual.
Each row in the file is one item. An export invoice with several items takes several rows with the same Invoice External ID; repeat the document and buyer columns with the same values on each of those rows. Export Reason, Incoterm and Vehicle Type apply to the whole document; Item NCM goes on each item.
| Column | Value / format | Required | Notes |
|---|
Issuer | Value given by Brinta | Yes | Identifies which of your companies issues the document. |
Invoice Document Type | export | Yes | Lowercase. |
Invoice Type | debit | Yes | Always debit for an export invoice. |
Invoice External ID | Your own ID | Yes for more than one item | |
Invoice Date | yyyy-mm-dd | Yes | |
Invoice Due Date | yyyy-mm-dd | No | |
Invoice Additional Info | Free text | No | Printed as an addendum (adenda) on the CFE. |
Currency | USD, EUR, UYU | Yes | Usually USD. |
Invoice Exchange Rate | Number | When currency is not UYU | Exchange rate to UYU. |
| Column | Value / format | Required | Notes |
|---|
Export Reason | Code from the table below | Yes | Sale modality declared to DGI. |
Incoterm | CFR, CIF, CIP, CPT, DAP, DAT, DDP, DDU, EXW, FAS, FCA, FOB, N/A | Yes | Use N/A for services. |
Vehicle Type | sea, air, road, other | Yes | Transport mode. Use other for services. |
Item NCM | Tariff code | Yes for goods | Código de posición arancelaria of the exported good. Example: 08011100. |
Export Reason codes
| Code | Meaning |
|---|
1 | General regime |
2 | Consignment |
3 | Revisable price |
4 | Goods from customs exclaves |
80 | Tax free |
90 | General regime - export of services |
99 | Other transactions |
| Column | Value / format | Required | Notes |
|---|
Buyer External ID | Your own ID | No | |
Buyer Type | business or person | Yes | Lowercase. |
Buyer Tax Registration Type | tax_id or PASSPORT | Yes | tax_id for the buyer's tax ID in their own country, PASSPORT for a passport. |
Buyer Tax Registration Number | Tax ID number | Yes | Format the cell as text. |
Buyer Name | Trade name | No | |
Buyer Legal Name | Legal name | Yes | Max. 70 characters. |
Buyer Country | ISO code of the buyer's country | Yes | Example: US, AR, BR. |
Buyer State | ISO 3166-2 code | Recommended | State or province of the buyer abroad. Example: US-NY. |
Buyer City / Buyer Address Line / Buyer Postal Code | Text | Recommended | Buyer's address abroad. |
Buyer Email | Email | No | |
| Column | Value / format | Required | Notes |
|---|
Item External ID | Your own code | No | |
Item Name | Text | Yes | |
Item Description | Text | No | |
Item Quantity | Number | Yes | |
Item Unit Amount | Number | When quantity > 1 | |
Item Discount | Number | No | Discount amount on this line. |
Item Amount | Number | Yes | Line amount. |
VAT Rate | 0 | Yes | Exports are not taxed with VAT. |
VAT Amount | 0 | Yes | |
| Column | Value |
|---|
Issuer | (your issuer value) |
Invoice Document Type | export |
Invoice Type | debit |
Invoice External ID | EXP-2026-0001 |
Invoice Date | 2026-03-31 |
Currency | USD |
Invoice Exchange Rate | 39.85 |
Export Reason | 90 |
Incoterm | N/A |
Vehicle Type | other |
Buyer Type | business |
Buyer Tax Registration Type | tax_id |
Buyer Tax Registration Number | 123456789 |
Buyer Legal Name | ACME INC |
Buyer Country | US |
Item Name | Software development services - March 2026 |
Item Quantity | 1 |
Item Unit Amount | 5000 |
Item Amount | 5000 |
VAT Rate | 0 |
VAT Amount | 0 |
Export Reason, Incoterm and Vehicle Type are filled in on every row.- Goods carry their
Item NCM code.
- VAT rate and VAT amount are
0.
